𝐆𝐞𝐭𝐭𝐢𝐧𝐠 𝐲𝐨𝐮𝐫 𝐞𝐥𝐢𝐠𝐢𝐛𝐥𝐞 𝐰𝐨𝐫𝐤-𝐫𝐞𝐥𝐚𝐭𝐞𝐝 𝐝𝐞𝐝𝐮𝐜𝐭𝐢𝐨𝐧𝐬 𝐫𝐢𝐠𝐡𝐭?

Before you can claim a work-related deduction, you must pass these three tests:

• You have spent the money and have not been reimbursed by your employer
• The expense directly relates to you earning your income
• You must have a record to prove it!

For expense claims under $300, you do not need to keep written evidence. However, you will need to keep details on how you calculated this claim.

All expense claims above $300 (in total) will require written evidence, that being a receipt or something similar. Your records can be paper or electronic. For the ATO to accept your receipt it will need to show:

• Name of the supplier
• Amount of the expense
• Description of goods or services
• Date on the receipt, i.e. date paid.

If you use your mobile phone or your home internet incidentally for work. You can claim for the incidental usage. 

You will need to demonstrate how you calculate your work usage. The ATO has said to represent your work-related usage, you will need to document your usage for a minimum of 4 weeks. Calculate this business percentage and you can apply this usage percentage to the entire financial year.

Your written evidence needs to be kept for 5 years from the date you lodge your tax return.